A comparative income statement is given below for McKenzie Sales, Ltd., of Toronto:

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,390,000		$	5,616,400
Cost of goods sold		4,770,000			3,515,000
Gross margin		2,620,000			2,101,400
Selling and administrative expenses:
Selling expenses		1,373,000			1,077,000
Administrative expenses		708,000			614,500
Total expenses		2,081,000			1,691,500
Net operating income		539,000			409,900
Interest expense		97,000			89,000
Net income before taxes	$	442,000		$	320,900

Members of the companys board of directors are surprised to see that net income increased by only $121,100 when sales increased by $1,773,600.

Required:

1. Express each year's income statement in common-size percentages. (Round your percentage answers to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)